Closing Handbook · Contents and summaries
Real Estate Project Ownership Transfer Operations Handbook
Contents and summaries of 22 chapters, from revenue, tax and transfer day documents to FET, AML, systems and case studies
- 22chapters
- 7parts
- 1Appendices
- Project owner
- CFO
- Accounting team
- Closing Specialist
- Compliance
Scope of this page
This page publishes the contents and a summary of every chapter; it is not the full text. The book is written for project owners, CFOs, accounting teams, closing specialists and compliance staff. It has 22 chapters in 7 parts, with Appendices A to J.
Important notes
The figures in the summaries are hypothetical examples, and the case studies are not real projects. Tax rates, fees and legal thresholds should be checked against the current announcements before use. This content is not advice for any specific case.
Structure of the book
The width of each segment shows the number of chapters in that part.
- Part 1 · Chapters 1–2 · Fundamentals before transfer day1Fundamentals before transfer day
- Part 2 · Chapters 3–5 · Revenue recognition2Revenue recognition
- Part 3 · Chapters 6–9 · Taxes and fees3Taxes and fees
- Part 4 · Chapters 10–13 · Transfer day and documents4Transfer day and documents
- Part 5 · Chapters 14–16 · Payments and AML5Payments and AML
- Part 6 · Chapters 17–19 · Systems, team and cash6Systems, team and cash
- Part 7 · Chapters 20–22 · Sample project case studies7Sample project case studies
- Appendices: practical toolsAAppendices: practical tools
- Part 1Chapters 1–2Fundamentals before transfer day
- Part 2Chapters 3–5Revenue recognition
- Part 3Chapters 6–9Taxes and fees
- Part 4Chapters 10–13Transfer day and documents
- Part 5Chapters 14–16Payments and AML
- Part 6Chapters 17–19Systems, team and cash
- Part 7Chapters 20–22Sample project case studies
- AppendicesAppendices: practical tools
Contents and summaries by part
Click a chapter title to go straight to its summary.
- 01Part 1Chapters 1–2 · 2 chapters
Fundamentals to know before transfer day
Overview of freehold and leasehold, the T-90 to T+30 process, and the accounting, tax and legal framework
- 02Part 2Chapters 3–5 · 3 chapters
Revenue recognition in the accounts
Summary of revenue recognition for freehold, leasehold classification under TFRS 16, and the audit trail
- 03Part 3Chapters 6–9 · 4 chapters
Taxes and fees
A summary of SBT, WHT, VAT, transfer fees and group structure at the transfer stage
- 04Part 4Chapters 10–13 · 4 chapters
Ownership transfer day and documents
A summary of the steps at the Land Department, documents for Thai and foreign customers, and FET controls
- 05Part 5Chapters 14–16 · 3 chapters
Payment methods and AML compliance
Summary of the order of payment methods accepted, cash risk from foreign buyers, and the developer's AML framework
- 06Part 6Chapters 17–19 · 3 chapters
Systems and project management
Summary of transfer SOPs, closing team organisation and cash flow planning for the transfer period
- 07Part 7Chapters 20–22 · 3 chapters
Sample project case studies
A summary of the logic behind four sample ownership transfer cases, and of how project-level figures are aggregated
- A–ZAppendicesAppendices · 10 items
Appendices
List of Appendices A to J of the handbook, with a one-line description of each
- AMaster Document Checklist
- BJournal Entry Library
- CTax Treatment Matrix
- DSample Contract Clauses
- ESample Letters and Forms
- FExcel Calculator Templates
- GAMLO Report Forms
- HGlossary
- IQuick Reference Cards
- JReferences and Further Reading
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